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V0067-17 17 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · representación

Customs representation services may be subject to VAT if the effective use criterion within the territory is applied

A customs representative has requested a ruling on whether their management services for importing goods into the Canary Islands are subject to VAT. The DGT has determined that liability depends on the identity of the effective recipient and whether they use the service to carry out transactions subject to tax within the territorial scope of the levy.

The question raised

Cuestión planteada Se cuestiona por el lugar de realización de sus operaciones.

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